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2022 (8) TMI 994 - SC - Service TaxClassification of services - rendering of services of the nature of "advice", "consultancy" or "technical assistance" while executing the works contract - Consulting Engineer service or not - HELD THAT:- Considering the various services rendered by the assessee like erection/installation/commissioning of goods at customers’ site and incidentally they may also be providing the services of drawing, design etc., it cannot be said that the services rendered by the assessee was as a consulting engineer. The contract can be said to be ‘works contract’. Hence, the assessee cannot be said to be rendering the services as a consulting engineer and therefore liable to pay the service tax. Once, the assessee at the relevant time cannot be said to be consulting engineer and/or rendering services as a consulting engineering the assessee is not liable to pay the service tax on the ‘works contract’ or the contract rendering services as consulting engineer for the period under consideration namely July, 1997 to December, 2000. No error has been committed by the learned Tribunal in setting aside the order passed by the Commissioner and restoring the Order in Original passed by the Deputy Commissioner dropping the show cause notice and demand of service tax and penalty considering the nature of services rendered by the assessee. All the appeals filed by the Revenue fail and the same deserve to be dismissed - Decided against Revenue.
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